The audit was conducted as a follow up audit of the earlier report on AIBP (No 15 of 2004) to assess whether the performance of AIBP had improved, and also whether the key issues highlighted in the earlier report had been appropriately addressed.
The audit for the period 2003-04 to 2007-08, covered 70 major and medium irrigation projects and 346 MI projects in 26 states, and involved field audit of the records of Ministry of Water Resources (MoWR), Central Water Commission (CWC), State Water Resources or Irrigation Departments and implementing agencies of the State Governments, and field inspections of the sampled projects. It noted that there was substantial diversion of funds and other financial irregularities in the AIBP components of the Sardar Sarovar Project (SSP), Gujarat. The performance audit had the following recommendations to make -